https://www.taxtmi.com/caselaws?id=310791 Non-woven polypropylene bags predominantly made of polypropylene were held to fall within "plastic bags" for purposes of the impugned notification. The Court treated the essential character of the product as controlling, noting that a material's form as fibre or film does not alter its plastic nature when it remains predominantly polypropylene. Separate excise tariff classification as textile fabric did not govern the notification's meaning, and the later clarification was not decisive because the original notification already covered all kinds of plastic bags. The bags were therefore prohibited in the notified areas, and the challenge failed. en-us Fri, 28 Aug 2009 00:00:00 +0530 Fri, 17 Nov 2023 11:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310791 Non-woven polypropylene bags predominantly made of polypropylene were held to fall within "plastic bags" for purposes of the impugned notification. The Court treated the essential character of the product as controlling, noting that a material's form as fibre or film does not alter its plastic nature when it remains predominantly polypropylene. Separate excise tariff classification as textile fabric did not govern the notification's meaning, and the later clarification was not decisive because the original notification already covered all kinds of plastic bags. The bags were therefore prohibited in the notified areas, and the challenge failed. Case-Laws Indian Laws Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310791